Case law

Kohler v. Commissioner

37 B.T.A. 1019 · United States Board of Tax Appeals · Jun 10, 1938

Burnet v. Houston, 283 U. S. 223 . … But that question need receive no consideration by the Board because the Board has nothing to do with the assessment and collection of the taxes.

Insull v. Commissioner

32 B.T.A. 47 · United States Board of Tax Appeals · Feb 14, 1935

There the corporations involved were parties to the reorganization. *56 This rule was adopted in American Compress & Warehouse Co. v. Bender, 70 Fed. (2d) 655, cited by the Board in Ared Corporation, 30 B. T. A. 1080. … In Helvering v. New York Trust Co., 292 U.

Co-operative Publishing Co. v. Commissioner

5 B.T.A. 340 · United States Board of Tax Appeals · Oct 30, 1926

CO-OPERATIVE PUBLISHING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Co-operative Publishing Co. v. Commissioner Docket No. 8606. … We know of no precedent which holds *2897 that the Commissioner's determinations are, as to him, res adjudicata, and this Board has repeatedly held to the contrary.

Mente & Co. v. Commissioner

24 B.T.A. 401 · United States Board of Tax Appeals · Oct 22, 1931

MENTE & COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mente & Co. v. Commissioner Docket No. 39083. … Reviewed by the Board. Decision will be entered for the respondent.

Wheeler, Kelly & Hagny Co. v. Commissioner

11 B.T.A. 656 · United States Board of Tax Appeals · Apr 18, 1928

WHEELER, KELLY & HAGNY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wheeler, Kelly & Hagny Co. v. Commissioner Docket No. 10688. … V. Wheeler, president of petitioner, was general manager of the loan department, J. C. Kelly, vice president of petitioner, was the general manager of the insurance department.

Rauh Realty Co. v. Commissioner

23 B.T.A. 820 · United States Board of Tax Appeals · Jun 19, 1931

THE RAUH REALTY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rauh Realty Co. v. Commissioner Docket No. 32822. … Held, the record does not show what the fair market value of the leasehold was on the date of the exchange and the Board can not assume that it had no value.

Parker v. Commissioner

17 B.T.A. 608 · United States Board of Tax Appeals · Sep 27, 1929

CHARLES V. PARKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Parker v. Commissioner Docket No. 14728. … Reviewed by the Board. Further proceedings herein will be *2279 had under Rule 62(c) and (d).

Belfast Investment Co. v. Commissioner

17 B.T.A. 213 · United States Board of Tax Appeals · Sep 11, 1929

See United States v. … A. 401, and Kaufman-Straus Co. v.

Ross v. Commissioner

30 B.T.A. 496 · United States Board of Tax Appeals · Apr 26, 1934

Commissioner v. Garber, supra, is to the same effect. The Board in the Tech Hobbs case, supra, quoted from Commissioner v. … This is the general rule as established by Board and court decisions. The difficulty arises in its application.

Dastague v. Commissioner

19 B.T.A. 1324 · United States Board of Tax Appeals · May 29, 1930

DASTAGUE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dastague v. Commissioner Docket No. 33974. … United States Board of Tax Appeals 19 B.T.A. 1324 ; 1930 BTA LEXIS 2240 ; May 29, 1930 , Promulgated *2240 1. The Board will not decide an issue not raised by the pleadings. 2. Petitioner's rental income determined.

Spaulding Bakeries, Inc. v. Commissioner

42 B.T.A. 430 · United States Board of Tax Appeals · Jul 23, 1940

SPAULDING BAKERIES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Spaulding Bakeries, Inc. v. Commissioner Docket No. 96102. … The facts were stipulated and the Board adopts the stipulation as its findings of fact. The petitioner, a corporation, was organized under the laws of New York in 1926.

Raegner v. Commissioner

29 B.T.A. 1243 · United States Board of Tax Appeals · Feb 27, 1934

But, as held in Reinecke v. Smith, 289 U.S. 172 , “A trustee is not subsumed under the designation beneficiary.” In Smith v. … Reviewed by the Board. Decision will he entered wider Bule 50.

Richmond, Fredericksburg & Potomac R.R. v. Commissioner

33 B.T.A. 895 · United States Board of Tax Appeals · Jan 9, 1936

RICHMOND, FREDERICKSBURG & POTOMAC RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Richmond, Fredericksburg & Potomac R.R. v. Commissioner Docket No. 68876. … Reviewed by the Board. Decision will be entered under Rule 50. MURDOCK dissents.

C. A. Lawton Co. v. Commissioner

13 B.T.A. 8 · United States Board of Tax Appeals · Jul 23, 1928

LAWTON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. A. Lawton Co. v. Commissioner Docket No. 12863. … Reviewed by the Board. Judgment will be entered for the respondent.

Caxton Printers, Ltd. v. Commissioner

27 B.T.A. 1110 · United States Board of Tax Appeals · Apr 6, 1933

THE CAXTON PRINTERS, LIMITED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Caxton Printers, Ltd. v. Commissioner Docket No. 62142. … The resolution adopted by the board of directors provides: Now, THEREFORE, BE IT RESOLVED By the Board of Directors of The Caxton Printers, Ltd.; That this Board of Directors does hereby create and provide a fund to be known

Bovard v. Commissioner

15 B.T.A. 546 · United States Board of Tax Appeals · Feb 21, 1929

PERSHING, RECEIVERS, LATROBE-CONNELLSVILLE COAL & COKE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bovard v. Commissioner Docket No. 21032. … United States Board of Tax Appeals 15 B.T.A. 546 ; 1929 BTA LEXIS 2835 ; February 21, 1929 , Promulgated *2835 Respondent's determination of loss sustained by sale of capital assets in the taxable year approved.

Bosquett v. Commissioner

39 B.T.A. 763 · United States Board of Tax Appeals · Apr 14, 1939

BOSQUETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bosquett v. Commissioner Docket No. 88117. … V. F. Weekley, Esq., for the respondent. TURNER *763 OPINION. TURNER: The petitioner is an individual and his address is 2074 National Bank Building, Detroit, Michigan.

New Jersey Machinery Exchange v. Commissioner

4 B.T.A. 628 · United States Board of Tax Appeals · Jul 31, 1926

New Jersey Machinery Exchange v. Commissioner Docket No. 5936. United States Board of Tax Appeals 4 B.T.A. 628 ; 1926 BTA LEXIS 2233 ; July 31, 1926 , Decided *2233 A. H. Puder, C.P.A., for the petitioner. F. O. … The allegations in the petition which are denied by the Commissioner and unsupported by proper proof can not be accepted by the Board for the purpose of deciding whether the deficiency should be modified.

McBain Grain Co. v. Commissioner

10 B.T.A. 1013 · United States Board of Tax Appeals · Feb 24, 1928

MCBAIN GRAIN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McBain Grain Co. v. Commissioner Docket No. 8612. … & Son: MEETING OF THE BOARD OF DIRECTORS OF CHATTERTON & SON JUNE 30 - 1919 Moved by B.

Mesta Mach. Co. v. Commissioner

12 B.T.A. 523 · United States Board of Tax Appeals · Jun 11, 1928

MESTA MACHINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mesta Mach. Co. v. Commissioner Docket No. 2841. … ARTICLE V.